Payment of taxes through DRC-03

[KARAN VERMA]

Dear Sir

In 2017-18, i have paid taxes @ 12% instead of 18%. Liability shown both in 3B and R1 @ 12%.

Balance 6% deposited by way of DRC-03 on 25-03-2019.

Now, how i shown such liability in GSTR-1 or GSTR-9.

Is there any penalty if i have shown in returns today.

What should i do ?

AI Summary

DRC-03 payment disclosure: include in annual GSTR-9, not amend past GSTR-1/3B; pay interest and possible penalty.
DRC-03 payments for previously under-declared GST should be disclosed in the annual return for the relevant year (GSTR-9) and cannot be added to or amend past transactional returns (GSTR-1 or GSTR-3B); interest on the shortfall must be paid and penalties may be levied for non-declaration or delayed compliance.